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Accounting Journals and Subsidiary Books
Short course
Online
Description
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Type
Short course
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Level
Beginner
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Methodology
Online
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Class hours
10h
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Duration
Flexible
In accounting, journals are the books used to record financial transactions in a certain order to keep a record of all the business transactions that take place; subsidiary books are subdivisions of the journal. They are also called books of original entry or books of prime.
This unit provides a comprehensive introduction to journals and subsidiaries, the subdivision of journals and different types of subsidiary books; it also illustrates the advantages of journals and subsidiary books, ledgers and subdivisions of ledgers. In this unit, candidates will learn the distinction between journal and ledger, types of subsidiary books and basic documents for subsidiary books.
Important information
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Facilities
Location
Start date
Start date
About this course
After completing this course learners will be able to:
Understand the meaning of journals and ledgers
Understand rules and subdivisions of ledgers
Distinguish between journals and ledgers
Define subsidiary books
Describe the types of subsidiary books
New or recent recruits to banking and financial organisations
Operations and support staff
Finance and accounting staff
Dealers and Traders
No prior knowledge is required to take this course.
Reviews
Subjects
- Accounts
- Transactions
- Accounting
- Account
- Accounting Journals and Subsidiary Books
- Accounting Journals
- Subsidiary Books
- Accounting Journals & Subsidiary Books
- Advantages of Journal
- Ledger and Subdivision of Ledger
Teachers and trainers (1)
Cpd Tutor
Tutor
Course programme
Objectives:
After completing this course learners will be able to:
- Understand the meaning of journals and ledgers
- Understand rules and subdivisions of ledgers
- Distinguish between journals and ledgers
- Define subsidiary books
- Describe the types of subsidiary books
Program Content:
Lesson(s):
Introduction to Journals and Subsidiary Books
Topics:
- Introduction to Journal and Subsidiary
- Advantages of Journal
- Subdivision of Journal
- Ledger and Subdivision of Ledger
- Distinction between Journal and Ledger
- Subsidiary Books
- Types of Subsidiary Books
- Basic Documents for Subsidiary Books
- Advantage of Subsidiary Books
Accounting Journals and Subsidiary Books